International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as such because of cutting up, wear or other reasons’ from which the subject goods are produced. Thus the impugned goods are squarely covered under the Heading 40.04 of the GST Tariff Act, 2017. - It is clearly seen that Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber), in this case used tyres, are covered under Tariff Heading 4004 00 00 and attract 18% IGST - AAR
Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as such because of cutting up, wear or other reasons’ from which the subject goods are produced. Thus the impugned goods are squarely covered under the Heading 40.04 of the GST Tariff Act, 2017. - It is clearly seen that Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber), in this case used tyres, are covered under Tariff Heading 4004 00 00 and attract 18% IGST - AAR
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